The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal as the taxpayer died and no legal heirs were substituted within a reasonable time.
When the present appeal was called for hearing neither anyone appeared for/on behalf of the assessee nor was any application seeking adjournment filed. Therefore, the bench proceeded to decide this appeal ex-parte qua the assessee, after hearing the Departmental Representative.
The assessee sought an adjournment on the basis that the assessee, Mr. Binod Kumar Singh, has expired on 08/05/2019 and his legal heirs are yet to be brought on record. In this regard, he also furnished a copy of the medical certificate of cause of death issued by Aster Hospital, Bengaluru.
Thus, accepting the request of the AR, the bench adjourned the matter since die. It is evident from the record that since the last date of hearing, i.e. on 18/11/2019, till date no efforts have been made on behalf of the assessee to bring the legal heir on record, despite the fact that almost 5 years have elapsed since the death of the assessee.
The bench found that the present appeal was initially listed for hearing from 27/12/2017 till 18/11/2019. However, pursuant to the letter dated 18/11/2019 filed by the Authorised Representative of the assessee, the present appeal was adjourned sine die and is now posted for hearing for the first time thereafter. From the perusal of the aforesaid letter dated 18/11/2019.
The two member bench of the tribunal comprising Prashanth Maharishi ( Accountant member) and Sandeep Singh Karahail ( Judicial member) considered view that the present appeal filed by the assessee is not maintainable in its current form as the assessee has already expired on 08/05/2019 and his legal heir has not been brought on record.
As a result, the present appeal is dismissed. However, liberty is granted, if in the future the legal heir of the assessee wishes to pursue the present appeal then the modified Form No.36 be filed with the appropriate prayers and necessary supporting documents. Accordingly, the appeal by the assessee was dismissed.
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